WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial data extracted from Balance Sheet,
Statement of Operations, Statement of Cash Flows and Notes thereto incorporated
in this Form 10-SB/A-2 and is qualified in its entirety by reference to such
financial statements.
</LEGEND>
<CIK> 0001119764
<NAME> GRAND ENTERTAINMENT & MUSIC G.E.M., INC.
<MULTIPLIER> 1
<CURRENCY> USD
<S> <C> <C>
<PERIOD-TYPE> OTHER 6-MOS
<FISCAL-YEAR-END> APR-30-2000 APR-30-2001
<PERIOD-START> FEB-21-2000 OCT-31-2000
<PERIOD-END> APR-30-2000 OCT-31-2000
<EXCHANGE-RATE> 1 1
<CASH> 0 0
<SECURITIES> 0 0
<RECEIVABLES> 187,546 141,263
<ALLOWANCES> 0 0
<INVENTORY> 616,821 0
<CURRENT-ASSETS> 804,367 714,216
<PP&E> 161,573 258,597
<DEPRECIATION> 97,024 107,796
<TOTAL-ASSETS> 987,830 1,028,170
<CURRENT-LIABILITIES> 132,323 137,201
<BONDS> 0 0
0 0
0 0
<COMMON> 17,683 17,683
<OTHER-SE> 725,177 736,262
<TOTAL-LIABILITY-AND-EQUITY> 987,830 1,028,170
<SALES> 41,589 45,274
<TOTAL-REVENUES> 41,589 45,274
<CGS> 7,688 0
<TOTAL-COSTS> 15,905 9,055
<OTHER-EXPENSES> 0 9,055
<LOSS-PROVISION> 0 18,480
<INTEREST-EXPENSE> 398 0
<INCOME-PRETAX> 17,996 944
<INCOME-TAX> 6,119 11,795
<INCOME-CONTINUING> 17,996 5,710
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> 17,996 11,085
<EPS-BASIC> 0.0007 0.00
<EPS-DILUTED> 0.0007 0.00
</TABLE>